Results 1 to 10 of about 25,919 (261)
Asian Journal of Accounting Research, 2019 Purpose The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit ...
Rahmat Akbar Simamora +1 more
exaly +2 more sources
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
doaj +3 more sources
Audit opinion research: overview and research agenda
Cogent Business & ManagementThe purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final ...
Nurhidayah Nurhidayah +3 more
doaj +3 more sources
Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
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THE SIGNIFICANCE OF AUDIT AND AUDIT OPINIONS IN THE CONTEMPORARY ENVIRONMENT
Revizor, 2022 Audit is of great importance for making business and financial decisions. When we talk about public sector companies, we can see that it should be implemented in such a way as to help the same companies fulfill their duty to be a responsible and transparent public.
Marko Milašinović +2 more
openaire +1 more source
Jurnal Akuntansi Kontemporer, 2013 Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the
Christian Sutedja
doaj +3 more sources
Jurnal Akuntansi Kontemporer, 2020 Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun ...
Theresia Monica Joviana +2 more
doaj +1 more source
European Journal of Business and Management Research, 2021 This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study.
Aji Purnama Ramadhan, Mahendro Sumardjo
openaire +2 more sources
Academia Open, 2021 This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled
Dewi Anggraeni, null Nurasik
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Jurnal Akuntansi Indonesia, 2022 The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion.
Niken Lestari Putri +3 more
doaj +1 more source